This case is about the scope of the case law on VAT fraud. More specifically about refusal of the right to deduct VAT, because the buyer of a good knew or should have known that the supplier would not be able to pay the VAT due due to his financial situation.
Source BTW jurisprudentie
See also ECJ C-227/21 (HA.EN.) – Judgment – No Denial of input VAT if the seller would not pay output VAT
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